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Cenvat Credit Practice Manual |
Ch. No.
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Topic
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Input - Common |
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Input - Manufacturer |
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Input - Service Provider |
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Input Service - Common |
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Input Service - Manufacturer |
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Input Service - Service Provider |
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Capital Goods - Common |
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Capital Goods - Manufacturer |
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Capital Goods - Service Provider |
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Output Service |
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Input Service Distributor |
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Eligible Duty / Taxes - Common |
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Eligible Duty / Taxes - Manufacturer |
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Eligible Duty / Taxes Service Provider |
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Conditions for Allowing Cenvat Credit - Common |
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Conditions for Allowing Cenvat Credit - Inputs |
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Conditions for Allowing Cenvat Credit - Capital Goods |
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Conditions for Allowing Cenvat Credit - Input Services |
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Utilisation of Cenvat Credit - Common |
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Utilisation of Cenvat Credit - Manufacturer |
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Utilisation of Cenvat Credit - Service Provider |
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Exempted Goods / Services - Common |
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Exempted Goods - Manufacturer |
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Exempted Services - Service Provider |
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Exempted Services: - Special provision for General Insurance Companies |
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Reversal of Cenvat Credit under rule 6(3A) - Prescribed formula |
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Removal as Such |
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Provision where Inputs or Capital Goods have been written off |
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Job Work |
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Small Scale Industries (SSI) and Small Service Providers (SSP) |
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Manufacturer - Provision where exemption is availed after availing Cenvat Credit |
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Service Provider - Provision where exemption is availed after availing Cenvat Credit |
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Refund of Cenvat Credit |
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Refund of CENVAT credit to units in specified areas |
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Documents Required for availing Cenvat Credit |
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Accounts and Returns for availing Cenvat Credit |
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Information Related to Principal Inputs |
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Storage of Inputs Outside the Factory - Manufacturer |
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First Stage / Second Stage Dealer - Central Excise |
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Transfer of Cenvat Credit |
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Specific Provisions for Specified Districts / States |
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Deemed Credit |
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Recovery of Cenvat Credit |
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Confiscation and Penalty |
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Procedure and facilities for large taxpayer |
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Power to impose restrictions in certain types of cases |
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